DETERMINAN TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract
Tax avoidance adalah salah satu cara untuk menghindari pajak secara legal yang tidak melanggar peraturan perpajakan. Tujuan penelitian ini untuk mengetahui pengaruh leverage, profitabilitas, ukuran perusahaan dan sales growth terhadap tax avoidance pada Perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018.
Populasi dalam penelitian ini adalah semua perusahaan Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018 sebanyak 22 perusahaan. Sampel dalam penelitian ini menggunakan purposive sampling sehingga diperoleh sampel sebanyak 14 perusahaan. Variabel dependen dalam penelitian ini adalah tax avoidance, variable independennya adalah leverage (X1), Profitabilitas (X2), Ukuran Perusahaan (X3), dan Sales Growth (X4). Metode analisis menggunakan analisis regresi linier berganda. Pengukuran penghindaran pajak dalam penelitian ini menggunakan cash effective tax rate (CETR)
Berdasarkan hasil analisis data disimpulkan bahwa variabel Leverage tidak berpengaruh terhadap tax avoidance. Profitabilitas berpengaruh terhadap tax avoidance. Ukuran Perusahaan tidak berpengaruh terhadap tax avoidance. Sales growth tidak berpengaruh terhadap tax avoidance.
Saran yang dapat berikan kepada calon investor maupun investor untuk lebih memperhatikan variabel profitabilitas dalam perusahaan sebelum melakukan keputusan investasi, dan manajemen perusahaan lebih memperhatikan manajemen pajak di dalam mengelola pajak perusahaan agar terhindar dari masalah pajak.
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